IAASB retires greenhouse gas reporting assurance standard
ISSA 5000 will replace ISAE 3410 for greenhouse gas reporting assurance.
The International Auditing and Assurance Standards Board (IAASB) has retired its assurance standard for greenhouse gas reporting following the publication of a new standard on generic sustainability assurance.
The International Standard on Assurance Engagements (ISAE) 3410, called âAssurance Engagements on Greenhouse Gas Statementsâ, will be withdrawn by the end of next year. Greenhouse gas reporting assurance will instead be included in the 2024 International Standard on Sustainability Assurance (ISSA) 5000, âGeneral Requirements for Sustainability Assurance Engagementsâ â which is effective for information reported on or after December 15, 2026.
